But these Galaxy players still have last years specs. Instead of comparing them with last years iPod touch, they should be compared with the one about to be released.

There's really no incentive for me to switch to a device that's essentially a clone of my iPod touch 4. Granted, they do have a better cam; but that alone is not worth switching. Where's the GPS and compass?

To be honest, we're not really sure a new ipod touch will be released.
What Apple might well do is release the iPhone lite for $299. You get an iphone 4 without a contract and 8GB memory . It would stop these Galaxy Players dead in their tracks.